In your bowl, whisk together the flour, salt, sugar, and baking powder. Cut the butter into half-inch chunks and add to the flour mixture. Using your hands, begin to smush the butter pieces into the flour mixture using your thumbs and pointer fingers. Make sure the flour and butter are evenly incorporated and that there are no pieces larger than a pea.
Add your hot water to the bowl and mix using a triple-loop batter whisk or a spoon. Once the mixture has cooled a bit, you can use your hands. Ensure everything is well incorporated. The dough should be slightly sticky/tacky. This means good hydration. If too sticky, add more flour, if too dry, add more water.
Transfer the dough to a lightly floured work surface and perform basic kneading by taking your two hands and pushing the dough away from you with the palms of your hands. A bench scraper works great for managing the dough. Then turn the dough counterclockwise, and continue the kneading. Repeat this basic kneading for about 5 minutes. The dough should be elastic and not sticky. Place the dough back in your bowl and cover with plastic wrap or a towel. Let rest for 10-20 minutes.
Uncover the dough and repeat the basic kneading for another 5 minutes. You should have a ball that is smooth and shiny. Transfer back to your bowl and cover again for 20-30 minutes or for up to 2 hours.
Transfer the dough to a clean, lightly floured work surface and roll the dough into a log. With a bench scraper or knife, divide into 12 pieces for smaller tortillas or 6 pieces for larger tortillas. Round each piece into a ball and cover with your towel or plastic wrap as you go. Roll the balls out with a rolling pin and hang from the side of your bowl (7 inches for the 12 pieces or 12 inches for 6 pieces).
Heat your pan or griddle over medium heat. You can test to see if it's hot enough by adding a drop of water to it - if it's hot enough, the water will immediately evaporate. Place a round on the hot pan and cook for about 10 seconds or until you see it starting to bubble, then flip. Cook for 10 seconds on that side and repeat the process once more. The tortillas should be barely cooked to ensure they are easy to bend. Remove from the heat, place on a plate, and cover with a towel so that they don't dry out. You can also turn your oven on warm and transfer them there so that they stay warm. Repeat the process until all the tortillas are cooked.
